Both GST returns and payment are
due one month after the end of the accounting period covered by the return . If you are on
GIRO plan for GST payment, GIRO
deductions are on the 15th day of the month after the payment due date. You may refer to your
acknowledgement page for payment details after you have e-Filed.
| | Without GIRO plan | With GIRO plan for GST payment |
|---|
| GST Accounting Period | Filing and Payment Due Date | Filing Due Date | GIRO Deduction Date |
Jan - Mar | 30 Apr | 30 Apr | 15 May |
Apr - Jun | 31 Jul | 31 Jul | 15 Aug |
Jul - Sept | 31 Oct | 31 Oct | 15 Nov |
Oct - Dec | 31 Jan | 31 Jan | 15 Feb |
GST Refunds are sent to your company via cheque or credited to your GIRO-linked bank account.
The refund will be made to you within a period equivalent to your prescribed accounting period, from the date the Comptroller receives your GST return.
If you are under a quarterly GST accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return.
This does not apply under
certain circumstances
such as when you have outstanding GST returns which are not submitted, or when your GST return is being reviewed by our auditor.
All GST-registered businesses need to put in place systems to track their transactions, and plan their resources to submit their GST returns on time.
As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted.
Exceptions will only be made for newly registered businesses and for circumstances that fall within the list of acceptable reasons below.
Extension for Newly-Registered Businesses
Generally, IRAS allows newly-registered businesses an extension of up to one month to file their first GST return.
Your request for an extension to file your first GST return must be made before the filing due date. E.g. a request for an extension to file the GST return for accounting period ended 31 March must be made before 30 April (i.e. filing due date).
You may email your request to
gst@iras.gov.sg
or call us on 1800 356 8633.
Requests made after the filing due date will be rejected.
Acceptable Reasons for Extension
| No. | Acceptable Reasons | Examples of Documents Required |
|---|
1 | Fire disaster | Police report; Insurance claim |
2 | Breakdown of computer system | IT servicing report |
3 | Purchase of new accounting software and/or IT system | Tax invoice |
4 | Key accounting personnel on long medical leave (more than 1 week) or hospitalization leave | Medical/ hospitalisation certificates |
To enable us to consider your request for extension, you must
write in before the filing due date with the reason and supporting documents . Generally, we will allow an extension of
up to two weeks for valid cases with acceptable reasons. You may e-mail your request to
gst@iras.gov.sg
.
Unacceptable Reasons for Extension
No extension will be granted for the following reasons
| No. | Reasons Which Are Not Acceptable |
|---|
1 | Staff on maternity leave |
2 | Director or key accounts personnel is overseas |
3 | Staff has resigned without proper handover |
4 | Closing of accounts at year-end |
5 | New accounts personnel does not know how to handle GST matters |
6 | No computer |
7 | Not enough manpower to handle GST matters |